| OTR Tax Notice 2024-03: Purchase Money |
August 2024 |
| OTR Tax Notice 2024-02 Lease Assignment Notice |
May 2024 |
| OTR Tax Notice 2024-01: Recorder of Deeds Surcharge |
May 2024 |
| OTR Tax Notice 2023-06: Notice Regarding Revised Form FP-7C |
October 2023 |
| OTR Tax Notice 2023-04: Notice Regarding the Taxation of Instruments Relating to Refinances and Modifications |
April 2023 |
| OTR Tax Notice 2023-03: Sales Tax on Additional Mandatory Charges as a Result of Initiative 82 |
March 2023 |
| OTR Tax Notice 2023-02: Transfer Requirements for District of Columbia Low-Income Housing Tax Credit |
February 2023 |
| OTR Tax Notice 2023-01: Sales and Use Tax Rate Increase on Transient Accommodations |
February 2023 |
| OTR Tax Notice 2022-09 Notice as to Applicability of Purchase Money Exemption for Security Interest Instruments |
November 2022 |
| OTR Tax Notice 2022-08 District of Columbia Withholding for Tax Year 2022 |
October 2022 |
| OTR Notice 2022-07 Taxability of Student Loan Forgiveness |
October 2022 |
| OTR Tax Notice 2022-06 COVID-19 Franchise Tax Nexus |
June 2022 |
| OTR Tax Notice 2022-05 4/20 Medical Cannabis Sales Tax Holiday Week |
May 2022 |
| OTR Notice 2022-04 Tax Deed Recordation Effective May 1, 2022 |
April 2022 |
| OTR Tax Notice 2022-03 District Treatment of Pass-through Entities Taxes Paid to Other Jurisdictions |
March 2022 |
| OTR Tax Notice 2022-02: Sales Tax Exemption for At-Home COVID-19 Tests (View Spanish) |
January 2022 |
| OTR Notice 2022-01: Clarification of Instructions for Form D-30 |
January 2022 |
| OTR Tax Notice 2021-09 Notice of Increase in the Surtax on Cigarette Packages for Tax Year 2022 |
August 2021 |
| OTR Tax Notice 2021-08 Notice of Tax Rate on Other Tobacco Products for Tax Year 2022 |
August 2021 |
| OTR Tax Notice 2021-07 Federal Unemployment Compensation Exclusion Amended Returns |
May 2021 |
| OTR Tax Notice 2021-06 District Treatment of Federal Unemployment Compensation Exclusion |
April 2021 |
| OTR Tax Notice 2021-05 Tax Treatment of Grants Awarded Through the DC Small Business Recovery Microgrants Program |
April 2021 |
| OTR Tax Notice 2021-04 District Treatment of Paycheck Protection Program Loans |
April 2021 |
| OTR Tax Notice 2021-03 Tax Treatment of Hotel Stays for Federal Troops Deployed to the District of Columbia |
March 2021 |
| OTR Tax Notice 2021-02 COVID-19 Emergency Income and Franchise Tax Extension |
March 2021 |
| OTR Tax Notice 2021-01 Tax Treatment of Hotel Stays for Federal Troops Deployed to the District of Columbia |
February 2021 |
| OTR Tax Notice 2020-09 MyTax.DC.gov and Tax Sale |
December 2020 |
| OTR Tax Notice 2020-08 COVID-19 Digital Signatures |
November 2020 |
| OTR Tax Notice 2020-07 COVID-19 Franchise Tax Nexus |
September 2020 |
| OTR Notice 2020-06 Taxation of Food, Drink, and Alcohol in the District of Columbia |
May 2020 |
| OTR Tax Notice 2020-05 COVID-19 Emergency Income and Franchise Tax Nexus |
April 2020 |
| OTR Tax Notice 2020-03: COVID-19 Emergency Income and Franchise Tax Extension |
April 2020 |
| OTR Tax Notice 2020-04: Updated Guidance for Applicable Entities Pursuant to the Individual Taxpayer Health Insurance Responsibility Requirement Amendment Act of 2018 |
March 2020 |
| OTR Tax Notice 2020-02: COVID-19 Emergency Sales and Use Tax Relief |
March 2020 |
| OTR TAX Notice 2020-01 Extended Real Property Tax Due Date for Hotels and Motels Relating to the First Half Tax Year 2020 Installment |
March 2020 |
| OTR Notice 2019-07 Cigarette Tax Rate Increase to $ 4.98 Effective October 1, 2019 |
September 2019 |
| OTR Tax Notice 2019-06 Regarding Revised Form FP-7C |
August 2019 |
| OTR Tax Notice 2019-05 Regarding Increase in Transfer and Recordation Tax Rates for Deeds Relating to Commercial Properties Where Consideration Is $2 Million or More |
August 2019 |
| OTR Notice 2019-04 Guidance for Applicable Entities Pursuant to the Individual Taxpayer Health Insurance Responsibility Requirement Amendment Act of 2018 |
August 2019 |
| OTR Notice 2019-03: Taxation of Paint Stewardship Assessment in the District of Columbia |
April 2019 |
| OTR Notice 2019-02: South Dakota v. Wayfair, Inc. |
January 2019 |
| OTR Notice 2019-01: Taxation of Digital Goods in the District of Columbia |
January 2019 |
| OTR Notice 2018-04: Sales and Use Tax Rate Increase |
December 2018 |
| OTR Tax Notice 2018-03 Tax Relief for Victims of Hurricane Florence |
October 2018 |
| Combined Cigarette Tax Rate will Increase to $4.94 Effective October 1, 2018 |
September 2018 |
| OTR Tax Notice 2018-01 Recordation Tax Exemption for Purchase Money Mortgage or Deed of Trust |
February 2018 |
| Notice Regarding Revised Form FP-7C |
November 2017 |
| OTR Tax Notice 2017-07 Reduced Recordation Tax Rate for First-Time Homebuyers |
October 2017 |
| OTR Tax Notice 2017-06 Regarding Taxation of Digital Goods |
October 2017 |
| OTR Tax Notice 2017-05 Regarding Recorder of Deeds' Discretion |
September 2017 |
| OTR Tax Notice 2017-04 Tax Relief for Victims of Hurricane Harvey or Irma |
September 2017 |
| OTR Notice 2017-03: To Tobacco and Vapor Products Wholesalers Cigarette Tax Rate to Increase to $2.94 Effective October 1, 2017 |
August 2017 |
| OTR Notice 2017-01: DC Tax Credits for Farm to Food Donations Repealed |
April 7, 2017 |
| Tax Changes Pursuant to the Tax Revision Commission Implementation Act Beginning January 1, 2017 |
December 16, 2016 |
| OTR Notice 2016-04: District of Columbia Motor Fuel Tax Rate Unchanged |
September 21, 2016 |
| OTR Notice 2016-03: To Tobacco Products Wholesalers |
September 21, 2016 |
| OTR Notice 2016-02: Application of Personal Exemption Phase-out Provision |
March 25, 2016 |
| OTR Notice 2016-01: Notice Regarding Home Improvement Contract Mechanic's Liens and Subcontractors |
January 13, 2016 |
| OTR Notice 2015-09: DC Court of Appeals Decision in NBC Subsidiary WRC-TV, LLC v. District of Columbia |
December 16, 2015 |
| OTR Notice 2015-08: Notice Regarding Home Improvement Contract Mechanic's Liens and Subcontractors |
December 14, 2015 |
| OTR Notice 2015-07: Guidance on Eligibility for District Homestead Deduction and Related Real Property Tax Relief Programs |
December 8, 2015 |
| OTR Notice 2015-06: Changes to Audit Notices and the Statute of Limitations on Assessment and Collection, Effective October 1, 2015 |
November 16, 2015 |
| REVISED-Notice 2015-05: Internet Tax Freedom Act |
September 24, 2015 |
| Notice 2015-04: District of Columbia Motor Fuel Tax Rate Unchanged |
September 18, 2015 |
| Notice 2015-03: Cigarette Tax Rate Increase to $2.91 Effective October 1, 2015 |
September 8, 2015 |
| Notice 2015-02: Vapor Products Subject to Excise Tax Effective October 1, 2015; Exempt From Sales Tax |
September 8, 2015 |
| Notice 2015-01: Revised Employer Withholding Booklet Posted |
January 26, 2015 |
| Notice 2014-11: Notice Regarding Low-Income Senior Deferral of Real Property Tax |
November 6, 2014 |
| Notice 2014-10: Purchase Money Deeds of Trust |
September 12, 2014 |
| Notice 2014-09: District of Columbia’s 5.75% Sales Tax Extended to Additional Services Effective October 1, 2014 |
August 29, 2014 |
| Notice 2014-08: Other Tobacco Products Exempt From Sales Tax Effective October 1, 2014 (to Tobacco Retailers) |
August 29, 2014 |
| Notice 2014-07: Cigarette Tax Increased to $2.90 Effective October 1, 2014 (to Tobacco Wholesalers) |
August 29, 2014 |
| Notice 2014-06: University Prepaid Debit Cards Are Not Sales Tax Exemption Cards |
June 8, 2014 |
| Notice 2014-05: Notice Regarding the Taxation of Instruments Relating to Refinances and Modifications |
May 21, 2014 |
| Notice 2014-04: OTR Identity Verification Program |
May 1, 2014 |
| Notice 2014-03: Senior Citizen Real Property Tax Relief Act of 2014 |
April 1, 2014 |
| Notice 2014-02: District of Columbia Motor Fuel Tax Rate Unchanged |
March 6, 2014 |
| Notice 2014-01 |
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| REVISED - OTR Tax Notice 2013-07: Motor Fuel Tax Rate Unchanged |
October 7, 2013 |
| OTR Tax Notice 2013-06: Real Property Owner’s Guide to the Tax Sale Redemption Process |
September 18, 2013 |
| District of Columbia Sales and Use Tax Rate Decrease |
September 17, 2013 |
| Combined Reporting: Seven Month Extension of Time to File a Return for Calendar and Fiscal Year Combined Reporting Filers |
August 28, 2013 |
| Restaurant Utility Exemption |
August 2, 2013 |
| Real Property Owner's Guide to the Tax Sale Redemption Process |
June 2013 |
| Uniform Commercial Code Article 9 Amendments – New Forms for Filing |
June 2013 |
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Combined Reporting: An Additional Month Extension for Combined Reporting Filers with September 17, 2012 Due Dates
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September 1, 2012
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Extension of Time to File FAS 109 Worksheet
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September 1, 2012
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The Taxation of Instruments Relating to Refinances and Modifications
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July 1, 2012
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State or Municipal Bond Income for DC Individuals
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June 1, 2012
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REVISED: Combined Reporting Transitional Issues
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March 1, 2012
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Revised Withholding Requirements on Distributions from Retirement Plans or Accounts
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February 1, 2012
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The Taxation of Instruments Relating to Refinances and Modifications
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January 1, 2012
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New Withholding Requirements on Distributions from Retirement Plans and Accounts
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December 1, 2011
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Combined Reporting Transitional Rules for Estimated Tax Payments
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December 1, 2011
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Guidance on Application for Exemption from District of Columbia Franchise, Sales and Use, and Personal Property Taxes
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November 1, 2011
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State or Municipal Bond Income for DC Individuals Q&A
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November 1, 2011
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Recorder of Deeds New Fee Structure
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November 1, 2011
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Combined Reporting Transitional Rules for Estimated Tax Payments for Corporations and Unincorporated Business Entities
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September 1, 2011
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2011 Sales Tax Law Changes for Cigarettes
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September 1, 2011
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The DC Sales and Use Tax Applies to the Sale of, or Charges for, Armored Car, Private Investigation and Security Services
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September 1, 2011
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Parking Sales and Use Tax Rate Increase
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August 1, 2011
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Sales Tax Increase on Alcoholic Beverages Off Premise Alcoholic Beverages
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July 1, 2011
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Notice Regarding Preliminary Matters Prior to Foreclosure
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December 1, 2010
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Notice Regarding Electronic Filing/Payment Requirements Stevie Sellows Intermediate Care Facility for the Mentally Retarded
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August 1, 2010
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2010 Sales Tax Law Changes (Sales Tax On Soft Drinks and Prepaid Wireless Telecommunications Charge)
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August 1, 2010
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Process by which to record a Foreign Judgment with the DC Recorder of Deeds
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June 1, 2010
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2009 D-30 - Modified Instructions for Reporting Rental Income and Expenses
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March 1, 2010
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2009 D-20 - Modified Instructions for Reporting Rental Income and Expenses
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March 1, 2010
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Disallowance of Certain Interest and Intangible Expenses Paid to Related Parties
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March 1, 2010
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Income Tax Return Filing Obligations of Same-Sex Spouses Married in Other Jurisdictions
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March 2010
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Income Tax Return Filing Obligations of Domestic Partners or Other Similar Relationships Registered in Other Jurisdictions
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January 1, 2010
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Income Tax Return Filing Obligations of Same-Sex Spouses Married in Other Jurisdictions
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January 1, 2010
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Notice to all Wholesalers on Other Tobacco Excise Tax Changes Effective 01/01/10
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December 1, 2009
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Notice to all Retailers, Vending Machine Operators and Street Vendors on Other Tobacco Products Excise Tax
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December 1, 2009
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Economic Interest Tax For Transfers of Interests in Cooperative Housing Asssociations
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December 1, 2009
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Revised - Taxation of Compensation of Military Members and Spouses
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December 1, 2009
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Residential Utility Exemption
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December 1, 2009
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Revised Verizon Center Sales Tax Rate and Sales by Legitimate Theaters
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November 1, 2009
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Electronic Funds Transfer Payment Threshold Reduced
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September 1, 2009
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Notice to all Wholesalers of Cigarette, Little Cigar, Moist Snuff Excise Tax Increase
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September 1, 2009
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Notice to all Retailers, Vending Machine Operators and Street Vendors
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September 1, 2009
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Motor Fuel Excise Tax Increase
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September 1, 2009
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Ballpark and Verizon Center Sales Tax Increase
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September 1, 2009
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Tax Rate Changes to Retailers
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August 1, 2009
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Restrictions on District Government Employees Participating in Tax Sale
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August 1, 2009
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Notice to Landlords on Changes to Instructions of Form D-30
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February 1, 2009
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DC Tax Office Repeals Its Form 990 Requirement
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January 1, 2009
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Power of Attorney Requirement
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October 1, 2008
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Tax Relief for Victims of Hurricane Ike or Gustav
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September 1, 2008
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Notice to All Wholesalers of Cigarette Excise Tax Increase
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August 1, 2008
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Notice to Retailers and Vending Machine Operators of Cigarette Excise Tax Increase
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August 2008
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Notice to Wholesalers of Cigarette Excise Tax Increase
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August 2008
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Omnibus Ballpark Financing and Revenue Act of 2004
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May 1, 2008
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Ballpark Sales Taxes Imposed by the Omnibus Financing and Revenue Act of 2004
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April 1, 2008
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Taxpayer Appeal Rights
Visit Real Property Assessment Appeals
Visit Collection Division
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February 1, 2008
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Notice of Imposition of an Additional 4.25 Percent Sales Tax Rate on Verizon Center Vendors and Requirement to File and Make Sales Tax Payments Electronically
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February 1, 2008
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Guidance on Application for Exemption from District of Columbia Franchise, Sales and Use, and Personal Property Taxes
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November 1, 2007
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Emergency and Proposed Rulemaking Regarding District Government Employees Participation in Real Property Tax Sales
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June 1, 2006
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Notice of Instructions for Filing a Protective Claim Based on Bender vs. District of Columbia
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March 1, 2006
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DC Power of Attorney Form
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November 1, 2005
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Requirement to File the Annual Ballpark Fee and to Make Payments Electronically Based on District Gross Receipts
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May 1, 2005
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Requirement to File Monthly Sales Tax Returns and to Make Sales Tax Payments Electronically for Certain Professional Baseball-Related Sales
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March 1, 2005
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Clarification of Law Relating to the Reporting of Capital Gain (Loss) on 2003 D-30 Unincorporated Business Franchise Booklet
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December 1, 2004
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Requirement to File Certain Quarterly Corporation Franchise and Unincorporated Franchise Estimated Tax Returns and to Make Corporation Franchise and Unincorporated Franchise Estimated Tax Payments Electronically
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September 1, 2004
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Effective Date of the Corporate Income Tax Base Protection Act of 2004 ("CITBP Act"): This act denies deductions for certain royalties paid to related parties for franchise tax purposes. The DC Council enacted this Act as sections 1061-63 of the Fiscal Year 2005 Budget Support Emergency Act of 2004, which was signed by the Mayor on August 2, 2004. Since no delayed effective date was provided for the CITBP Act, it is effective on August 2, 2004.
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September 1, 2004
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Recordation and Transfer Tax Reduction Act of 2004
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September 1, 2004
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Effects of the District's Bonus Depreciation De-Coupling from the Internal Revenue Code Act of 2002
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February 1, 2004
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Requirement to File Certain Monthly Sales and Use Tax Returns and to Make Sales and Use Tax Payments Electronically
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January 1, 2004
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Requirement to File Certain Monthly Withholding Tax Returns and Make Withholding Tax Payments Electronically
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April 1, 2003
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Change in Cigarette Excise Tax Rate
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January 1, 2003
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Recall and Review of OTR Rulings
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July 1, 2002
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Rental Property and Unincorporated Business Filing Requirements/Instructions
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July 1, 2002
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DC Estate Tax Return Interim Guidance
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June 1, 2002
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District Tax Code Amended by Act 14-341 to Block Bonus Depreciation
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May 1, 2002
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Arena Fee Repealed: Taxpayers are no longer required to pay the Arena Fee. The Tax Parity Act of 1999 repealed the Arena Fee beginning with Tax Year 2001. The Arena Fee return for Tax Year 2001 was the last return required to be filed. This return was for calendar year 2000 and fiscal years ending on or before June 15, 2001. Unless you are making a delinquent Arena Fee payment for a period before the fee was repealed, you should no longer send Arena Fee payments to the Office of Tax and Revenue.
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